by Sandra Mertens | Dec 9, 2024 | GCK on Law
As discussed in our previous article: Is the Corporate Transparency Act Constitutional?, the constitutionality of the Corporate Transparency Act (“CTA”) has been challenged in several different cases. The first case to reach a result was National Small Business United...
by Matthew Gensburg | Dec 6, 2024 | GCK on Law
Rule 1009(a) of the Federal Rules of Bankruptcy Procedure provides that schedules “may be amended by the debtor as a matter of course at any time before the case is closed.” This facially simple provision, however, has led to a split among the courts as to whether a...
by Matthew Gensburg | Dec 3, 2024 | GCK on Law
Section 727(a)(6)(A) of the Bankruptcy Code provides in relevant part that “[t]he court shall grant the debtor a discharge, unless, the debtor has refused, in the case – (A) to obey any lawful order of the court, other than an order to respond to a material...
by Matthew Gensburg | Nov 5, 2024 | GCK on Law
Conversion is an unauthorized act, which deprives a person of his property permanently, or for an indefinite time.[1] Accordingly, to prove conversion, the plaintiff must prove the following elements by preponderance of the evidence: (1) the defendant’s...
by Sandra Mertens | Oct 10, 2024 | GCK on Law
In Connolly v. U.S., 602 U.S. ____, 144 S.Ct. 1406 (decided June 6, 2024), the U.S. Supreme Court considered whether and how a key person insurance policy owned by a corporation and used to redeem an owner’s shares affected a decedent’s estate tax liability. In the...
by GCK Legal | Oct 3, 2024 | GCK on Law
The Internal Revenue Service reminds taxpayers to beware of promoters claiming their services are necessary to resolve unpaid taxes owed to the IRS while charging excessive fees, often with no results. These unscrupulous “mills” use aggressive marketing to make false...
